https://www.taxtmi.com/caselaws?id=426805 HC allowed petition challenging rejection of refund claim where authorities failed to consider petitioner's request for extension of time to reply to show cause notice. Petitioner relied on CGST Notification No.35/2020 dated 03.04.2020 granting extensions until 30.06.2020 due to Covid-19 pandemic. Court held authorities violated natural justice principles by not granting extension as required under the notification, regardless of online filing requirements. Matter remanded to Adjudicating Authority for consideration on merits after proper extension. en-us Thu, 18 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426805 HC allowed petition challenging rejection of refund claim where authorities failed to consider petitioner's request for extension of time to reply to show cause notice. Petitioner relied on CGST Notification No.35/2020 dated 03.04.2020 granting extensions until 30.06.2020 due to Covid-19 pandemic. Court held authorities violated natural justice principles by not granting extension as required under the notification, regardless of online filing requirements. Matter remanded to Adjudicating Authority for consideration on merits after proper extension. Case-Laws GST Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426805